基于DEA和核心解的固定成本分摊方法研究

Allocating the fixed cost based on the core and data envelopment analysis

结合DEA(data envelopment analysis)和联盟博弈方法研究了固定成本分摊问题.首先证明了如果将分摊成本作为新的投入,则所有决策单元个体和整体将是DEA有效.在该结论的基础上,结合DEA和联盟博弈理论,定义了联盟博弈的特征函数,提出了三种基于核心解的固定成本分摊方案,并通过算例验证了这些方法的合理性.

Combining DEA（data envelopment analysis） and cooperative game,this paper studies how to allocate the fixed cost among decision making units（DMU）.It is proven that all DMU individuals and collectivity are DEA efficient if the allocated cost is treated as an additional input.Then,based on the conclusion,this paper combines DEA with cooperative game,defines the characteristic function,and proposes three core solution based fixed cost allocation models.Finally,a numerical experiment shows that the proposed methods are reasonable.